Page 1
July 9, 2024 SB 24-138
Legislative Council Staff
Nonpartisan Services for Colorado’s Legislature
Final Fiscal Note
Drafting Number:
Prime Sponsors:
LLS 24-0863
Sen. Simpson
Rep. Martinez
Date:
Bill Status:
Fiscal Analyst:
July 9, 2024
Signed into Law
Colin Gaiser | 303-866-2677
colin.gaiser@coleg.gov
Bill Topic: MODIFY COUNTY ELECTED OFFICER SALARY CATEGORIES
Summary of
Fiscal Impact:
☐ State Revenue
☐ State Expenditure
☐ State Transfer
☐ TABOR Refund
☒ Local Government
☐ Statutory Public Entity
For the purpose of setting the salaries of elected county officers, this bill reclassifies
three counties. Reclassifying these counties increases county expenditures for officer
salaries.
Appropriation
Summary:
No appropriation is required.
Fiscal Note
Status:
The final fiscal note reflects the enacted bill.
Summary of Legislation
The salary of county officers is set in statute and determined by the category of the county in
which the officer serves (grouped as categories I through VI). Four subcategories, A through D,
were added to each category in 2015 for the purpose of adjusting county officer salaries. The
statutory salary amounts are adjusted every two years for inflation and take effect for terms
commencing after any change is made.
This bill reclassifies three counties with an accompanying percentage increase in salary:
Elbert County changes from category IV-A to III-A (17.7 percent increase for commissioners,
treasurers, assessors, clerks, and full-time coroners; 14.1 percent increase for sheriffs;
50.0 percent increase for surveyors; and 49.8 percent increase for part-time coroners);
Fremont County changes from category II-C to category II-B (9.1 percent increase for
commissioners, treasurers, assessors, clerks, sheriffs, surveyors, and part-time coroners);
Rio Grande County changes from category IV-C to category III-C (17.7 percent increase for
commissioners, treasurers, assessors, clerks, and full-time coroners; 14.1 percent increase for
sheriffs; 50.0 percent increase for surveyors; and 49.8 percent increase for part-time
coroners); and, Page 2
July 9, 2024 SB 24-138
Hinsdale County changes from category V-B to category V-A (8.3 percent increase for
commissioners, treasurers, assessors, clerks, sheriffs, surveyors, and part-time coroners).
Local Government
The bill increases county government expenditures for salaries for the designated officials whose
salary is set in state statute. The bill categorizes three counties into higher tiers, resulting in
higher salaries for commissioners, treasurers, assessors, clerks, coroners, sheriffs, and surveyors
in those counties.
Effective Date
The bill was signed into law by the Governor on April 11, 2024, and takes effect on
August 7, 2024, assuming no referendum petition is filed.
State and Local Government Contacts
Counties County Clerks Local Affairs
The revenue and expenditure impacts in this fiscal note represent changes from current law under the bill for each
fiscal year. For additional information about fiscal notes, please visit the General Assembly website.